Neb. Rev. Stat. § 86-223: Verifiable retail value, defined.

Verifiable retail value means the price (1) at which the solicitor or sponsor can demonstrate that a substantial number of prizes have been sold within the prior twelve months by a person other than the solicitor in the trade area in which the prize notice is given or (2) no more than one and one-half times the amount the solicitor or sponsor paid for the prize.